Beaubier T.C.J.:
1 These appeals were heard together on common evidence at Calgary, Alberta on April 13-18, and April 21-27, inclusive, 1997.
2 The Appellant has appealed reassessments for its 1991 and 1992 taxation years which:(a) the deduction from its cumulative Canadian exploration expense government assistance received in 1991 of $18,841;
Taylor T.C.J.:
Garon T.C.J.:
1 These are appeals by each Appellant from income tax assessments for the taxation years 1990, 1991 and 1992.
2 By his reassessments in respect of the Appellant Gurdip Gill, the Minister of National Revenue disallowed expenses in the amounts of $14,918.55, $22,962.55 and $17,519.00 for the 1990, 1991 and 1992 taxation years.
Rowe D.J.T.C.:
1 This is an application for a time extension for filing a Notice of Appeal from a Notice of Confirmation dated November 4th, 1996 and there was also a Notice of Reassessment, in respect of the Appellant's 1993 taxation year, of the same date. The reason for the application as set out in paragraph 1 was as follows: The Applicant had a bona fide intention to appeal to the Court and would have done so within the time period prescribed by the Act had he been aware of the proper appeal procedure.
Beaubier T.C.J.:
1 This appeal was heard pursuant to the Informal Procedure at Toronto, Ontario on April 10, 1997. The Appellant and her husband Minh Dia Lieu testified.
Lamarre T.C.J.:
O'Connor T.C.J.:
1 These appeals were heard in Toronto, Ontario on June 3, 1997 pursuant to the Informal Procedure of this Court.
2 Although there were originally three issues, it was agreed at the hearing that only one issue remained, namely, was the Appellant entitled in the years 1989 through 1992 to capital cost allowance deductions with respect to his yacht charter operation?
Tremblay T.C.J.:
1 This appeal was heard under the informal procedure at Montréal, Quebec, on April 29, 1997.
2 According to the Notice of Appeal and the Reply to the Notice of Appeal, the point at issue is whether the appellant is correct in claiming a non-refundable disability tax credit of $1,439.22 ($8,466 × 17%) for a dependant, his son Éric, in computing his income for the 1994 taxation year.
Bowman T.C.J.:
1 These appeals are from assessments for 1993 and 1994 and involve the deductibility of the amounts of $6,000 claimed by the appellant in each year under section 63 of the Income Tax Act as child care expenses.
Tremblay T.C.J.:
1 This appeal was heard at Montréal, Quebec under the informal procedure on May 15, 1996 and the hearing was reopened on June 26, 1996. This reopening was initiated by the Court. It resulted in the filing of Exhibits A-2 to A-6.
